FRS 100

FRS 100 Application of Financial Reporting Requirements sets out how the new regime will work.

Replacement of UK accounting standards – some FAQs

This is an interim update on the replacement of existing UK accounting standards (FRSs and SSAPs)

What is the future of UK GAAP?

ACCA, June 2010. This policy paper outlines the reasons why ACCA believes that replacing UK GAAP with a system of standards based on IFRS is the right course. It outlines which entities should apply IFRS in full and which should use the IFRS for SMEs.